[Federal Register Volume 84, Number 247 (Thursday, December 26, 2019)]
[Notices]
[Pages 71081-71082]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-27751]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Extension of Information Collection Request Submitted 
for Public Comment; Comment Request Relating to Relief for Certain 
Spouses of Military Personnel

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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SUMMARY: The Internal Revenue Service, as part of its continuing effort 
to reduce paperwork and respondent burden, invites the public and other 
Federal agencies to take this opportunity to comment on proposed and/or 
continuing information collections, as required by the Paperwork 
Reduction Act of 1995. Currently, the IRS is soliciting comments 
concerning the requirements relating to the relief and procedures for 
spouses of U.S. servicemembers who are working in or claiming residence 
or domicile in a U.S. territory.

DATES: Written comments should be received on or before February 24, 
2020 to be assured of consideration.

ADDRESSES: Direct all written comments to Philippe Thomas, Internal 
Revenue Service, Room 6529, 1111 Constitution Avenue NW, Washington, DC 
20224. Requests for additional information or copies of the regulations 
should be directed to R. Joseph Durbala, at Internal Revenue Service, 
Room 6129, 1111 Constitution Avenue NW, Washington, DC 20224, or 
through the internet, at [email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Relief for Certain Spouses of Military Personnel.
    OMB Number: 1545-2169.
    Document Number(s): Notices: 2010-30, 2011-16, and 2012-41.
    Abstract: The Military Spouses Residency Relief Act (``MSRRA'') was 
signed into law on November 11, 2009 (Pub. L. 111-97). MSRRA applies to 
the 2009 and subsequent tax years. This collection provides guidance to 
taxpayers who claim the benefits of the tax provisions under MSRRA for 
the 2009 and subsequent tax years. These documents provide civilian 
spouses working in a U.S. territory but claiming a tax residence in one 
of the 50 States or the District of Columbia (``U.S. mainland'') under 
MSRRA with an extension of time for paying the tax due the Internal 
Revenue Service (``IRS'') (Internal Revenue Code Sec.  6161). 
Additionally, these documents provide civilian spouses working on the 
U.S. mainland but claiming a tax residence in a U.S. territory under 
MSRRA with guidance on filing claims for refund of federal income taxes 
that their employers withheld and remitted to the IRS or estimated tax 
payments the taxpayers paid to the IRS.
    Current Actions: There is no change to the burden previously 
approved by OMB. This form is being submitted for renewal purposes 
only.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or households.
    Estimated Number of Respondents: 6,200.
    Estimated Time per Respondent: 1 hr.
    Estimated Total Annual Burden Hours: 6,200.

[[Page 71082]]

    The following paragraph applies to all the collections of 
information covered by this notice:
    An agency may not conduct or sponsor, and a person is not required 
to respond to, a collection of information unless the collection of 
information displays a valid OMB control number.
    Books or records relating to a collection of information must be 
retained if their contents may become material in the administration of 
any internal revenue law. Generally, tax returns and tax return 
information are confidential, as required by 26 U.S.C. 6103.
    Desired Focus of Comments: The Internal Revenue Service (IRS) is 
particularly interested in comments that:
     Evaluate whether the proposed collection of information is 
necessary for the proper performance of the functions of the agency, 
including whether the information will have practical utility;
     Evaluate the accuracy of the agency's estimate of the 
burden of the proposed collection of information, including the 
validity of the methodology and assumptions used;
     Enhance the quality, utility, and clarity of the 
information to be collected; and
     Minimize the burden of the collection of information on 
those who are to respond, including using appropriate automated, 
electronic, mechanical, or other technological collection techniques or 
other forms of information technology, e.g., by permitting electronic 
submissions of responses.

Comments submitted in response to this notice will be summarized and/or 
included in the ICR for OMB approval of the extension of the 
information collection; they will also become a matter of public 
record.

    Approved: December 10, 2019.
R. Joseph Durbala,
IRS Tax Analyst.
[FR Doc. 2019-27751 Filed 12-23-19; 8:45 am]
 BILLING CODE 4830-01-P